篇名

初探臺灣長期照顧服務法及其財源之建構   免費試閱

並列篇名

A First Glance at Long-Term Care Services Act and the Financial Resource of Long-Term Care Foundation in Taiwan

作者
中文摘要

隨著高齡化與少子化時代來臨,照顧需求增加,但家庭的照顧功能卻已不同於以往,高齡者與失能者所需之長期照顧恐將成為臺灣勞動人口的嚴重負擔。照顧人民安全、保護人民生命與財產權利,係現代國家之主要任務,2007年行政院核定了「長期照顧十年計畫」,2015年5月立法院更三讀通過了長期照顧服務法,其目的即在於緩解日漸緊繃的照顧壓力,並確保照顧品質;然而,長期照顧體系能否存續,應立於充足的財務基礎,按衛生福利部所推估之預算經費,每年約須投入600億元以支應臺灣之長期照顧服務。2016年,新上臺的蔡政府以長期照顧十年計畫為基礎,提出長期照顧十年計畫2.0版本,在財務部分以提高「遺產稅及贈與稅」與「菸稅」取代馬政府時代所研擬的長期照顧保險法。本文認為,無論採以稅收制或保險制,皆有利弊,本文分別指出當前此兩制度在法制上可能的問題,希冀作為未來長期照顧體系修正、參考所用。

英文摘要

Resulting from the aging population, the needs of care services for the elder people have been increasing, whereas the function of family fails to meet those needs. Consequently, long-term care services which are urgently needed for the elderly and the disabled has become a sever burden for the labor force. Since to ensure people life and property rights is the mission of modern countries, the Executive Yuan approved en-year long-term care program?in 2007. Later, in February 2015, Long-Term Care Services Act was passed in the Legislative Yuan, the purpose of which was to relieve the increasing pressure of the needs for care services and to ensure the quality of them. Nevertheless, the sustainability of long-term care services depends on stable financial foundations. According to the Ministry of Health and Welfare, the governmental budget required to provide domestic long-term care services is estimated to be NT$60 billion. In 2016, based on the en-year program,?the newly-elected Tsai administration proposes ong-term care 2.0.?In its financial aspect, ong-term care 2.0?will raise state and gift tax?and obacco tax?to replace the Long-Term Care Insurance Act advocated by the Ma administration. This paper argues that the system based on either taxation or insurance has its distinct advantages and drawbacks. This paper indicates potential legal problems of both systems respectively, in hope of providing insights for reference and correction which may benefit future plans for long-care systems.

起訖頁

142-167

出版單位
DOI

10.3966/241553062017120014014  複製DOI  DOI查詢

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